How to draw up a payment order for VAT in 2021? What has changed in the filling? How to decipher each payment field? Which form should I use? What is the deadline for submitting a VAT payment to the bank, taking into account coronavirus, quarantine and non-working days? We will answer your questions.
Also see:
- What has changed regarding VAT since 2021
When to pay VAT in 2020
As a general rule, VAT calculated for the quarter must be paid to the budget monthly in three equal installments for three months following the reporting quarter (Article 163, paragraph 1 of Article 174 of the Tax Code of the Russian Federation).
In one payment, VAT is transferred only (Article 163, paragraph 5 of Article 173, paragraph 4 of Article 174 of the Tax Code of the Russian Federation):
- VAT defaulters and persons who are exempt from paying tax;
- tax agents for transactions with non-residents when purchasing works or services from them.
VAT calculated based on the results of the 2021 quarter must be paid monthly in three equal installments. Each third of the calculated tax must be transferred to the budget no later than the 25th day of each of the three months following the expired quarter (Article 163, paragraph 1 of Article 174 of the Tax Code of the Russian Federation). If the 25th day of the month falls on a weekend or non-working holiday, the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
Example:
For the first quarter of 2021, the amount of tax calculated for payment to the budget is 150,000 rubles. You need to pay VAT to the budget as follows: no later than April 27 - 50,000 rubles. (postponed to 05/06/2020 due to coronavirus); no later than May 25 – 50,000 rubles; no later than June 25 – 50,000 rubles.
Also see:
- VAT payment deadlines in 2021: table
- VAT rates in 2021
- How to check VAT returns in 2021
Rules for making VAT payments
The document in which VAT is calculated is the declaration. It is compiled (if we are not talking about taxes arising on imports from EAEU member states) quarterly, covering data for a period equal to the quarter just ended.
Since VAT is a tax that is subject to deductions, a situation may arise where the amount of deductions exceeds the tax on transactions requiring tax to be paid. This situation is quite common for exporters. For other payers, as a result of the calculations made in the declaration, tax, as a rule, turns out to be accrued for payment.
Since VAT is one of the transfers that forms the bulk of tax revenues to the budget (its amount for the taxpayer can be quite a significant amount), a special payment procedure has been established for this tax.
It is allowed to transfer it not at once, but by dividing the accrued amount into 3 parts, paid monthly during the quarter occurring after the period in respect of which the accruals were made (clause 1 of Article 174 of the Tax Code of the Russian Federation).
The payment deadline in each month of the payment quarter expires on the same day - the 25th. But it may be shifted to a later date if it falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
When is tax considered paid to the budget?
The Tax Code of the Russian Federation regarding the payment of VAT in 2021 stipulates what errors in the payment order for the payment of taxes, incl. VAT are dangerous. This means that the transferred VAT on payments with such errors will not be considered paid, and the obligation of the taxpayer or agent to pay the tax will remain unfulfilled.
Such errors include incorrect indication:
- Federal Treasury account numbers;
- name of the recipient's bank.
The specified details can be clarified in your Federal Tax Service, or you can contact the service “Address and payment details of your inspection” on the Federal Tax Service website nalog.ru
Payment order for VAT penalties - 2021
If you have calculated and paid the penalties yourself, in the payment order for VAT penalties for 2021, unlike the tax payment, you need to indicate:
- BCC for VAT penalties 182 1 03 010 0001 2100 110.
- The basis of payment is TP, that is, payments of the current year. ZD, that is, voluntary repayment of debt in the absence of a requirement from the tax authority, is not shown as a basis for payment when paying a fine. The basis for the payment of the tax is indicated in case of voluntary repayment of debts on taxes and fees (clause 7 of Appendix 2 to the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n).
- And of course, in the purpose of payment it is necessary to explain that this is a penalty.
If payment is made on the basis of a request, then indicate:
- UIP in field 22. We take it from the requirement, and if it is not assigned, set it to 0.
- The basis for payment is TR, i.e. repayment of debt at the request of the Federal Tax Service.
- In field 107 - the payment deadline set in the request in the format DD.MM.YYYY (for example, 05/16/2019).
- In field 108 - the requirement number without the No. sign.
- In field 109 - the date of the request.
Basic details of VAT payment in 2020: explanation
Please pay attention to the correct filling of individual fields of the VAT payment form. Here are the payment details to be filled in when paying VAT in the table:
| Field | What is indicated | How to fill |
| 101 | Payer status |
|
| 104 | KBK |
|
| 105 | OKTMO | OKTMO at the location of the organization (place of residence of the individual entrepreneur) |
| 106 | Basis of payment |
|
| 107 | Tax period indicator | КВ.XX.YYYY, where XX is the quarter number (for example, for the 1st quarter, code 01), YYYY is the year for which payment is made (for example, 2020) |
| 108 | Number of the payment basis document | When paying current payments on the basis of a tax return or when voluntarily repaying debt in the absence of a requirement from the Federal Tax Service (payment basis “TP” or “ZD”), indicate 0 |
| 109 | Date of payment basis document |
|
| 24 | Purpose of payment | For example, “Value added tax on goods (work, services) sold on the territory of the Russian Federation (3rd payment for the 1st quarter of 2020)” |
Payment order for the transfer of VAT by the taxpayer - 2019
Before we talk about filling out the payment form, let us remind you of the deadlines for paying VAT.
In 2021, taxpayers pay the tax in 3 equal payments no later than the 25th day of each of the 3 months following the quarter for which the tax was assessed (clause 1 of Article 174 of the Tax Code of the Russian Federation). If the 25th is a weekend or holiday, the payment deadline is shifted to the first working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). By the way, you can pay the entire amount ahead of schedule (Clause 1, Article 45 of the Tax Code of the Russian Federation).
We will not consider all payment details. We will focus only on those that are directly related to VAT. So, in the payment order you need to indicate:
- Payer status (field 101). When paying tax by a taxpayer who is a legal entity, enter 01, and by a taxpayer who is an individual entrepreneur, enter 09.
- Your details and the recipient's. In this case, this is the Federal Tax Service, with which you are registered (clause 2 of Article 174 of the Tax Code of the Russian Federation).
- Type of operation (field 18). This is payment order code 01.
- Payment order (field 21). For self-pay taxes it is 5.
- Universal payment identifier (field 22). We set it to 0, because it is not set for current tax payments.
Read this article about filling out this field.
- KBK. In 2021 it is as follows: 182 1 0300 110.
- Basis of payment. We set TP, i.e. payments for the current year.
- Taxable period. You must indicate the quarter for which VAT is paid. For example, for the tax for the 2nd quarter of 2021 we set: KV.02.2019.
A completed sample VAT payment form can be downloaded from our website.
Tax agents
The VAT withheld when performing the duties of a tax agent should be transferred to the budget within the same time frame as the tax accrued when performing your own operations (clause 1 of Article 173 of the Tax Code of the Russian Federation).
There is an exception to this rule - payment of VAT by a tax agent for work (services) performed by foreign organizations that are not tax registered in Russia. In this case, transfer the withheld VAT to the budget simultaneously with the payment of funds to foreign organizations (paragraph 2, paragraph 4, article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 29, 2008 No. ШС-6-3/782). Banks are prohibited from accepting payment orders for the transfer of payment to the contractor if, at the same time, the customer has not submitted a payment order for the transfer of VAT to the budget (paragraph 3, clause 4, article 174 of the Tax Code of the Russian Federation).
Tax agents exempt from taxpayer obligations under Article 145 of the Tax Code of the Russian Federation and organizations that did not have taxable transactions during the quarter must pay VAT in the same manner. This follows from the provisions of Article 163 of the Tax Code of the Russian Federation.
The VAT withheld when performing the duties of a tax agent must be transferred to the budget in a separate payment order. For details on how to fill it out, see How to withhold and transfer VAT to the budget to a tax agent.
An example of paying VAT to the budget, calculated based on the results of one’s own activities and withheld when performing the duties of a tax agent
The accountant distributed these amounts over three months.
On April 23 and May 24, the accountant transferred the first two parts of VAT to the budget in equal shares.
On June 23, the organization’s accountant compiled payment documents for the transfer of the last third of VAT for the first quarter:
- payment order for VAT on own activities – 17,000 rubles;
- payment order for VAT withheld when performing the duties of a tax agent - 2000 rubles.
KBK VAT for legal entities and individual entrepreneurs in 2021
VAT codes for legal entities and individual entrepreneurs are divided into three types depending on the operation:
- when selling goods, services, works on the territory of the Russian Federation;
when importing products from states that are members of the EAEU;
- when importing products from other states not members of the EAEU.
BCC for payment of penalties and fines correspond to the above types of transactions. In this case, penalties are paid for each day of delay, and fines are paid once if the tax is not transferred on time. For current VAT payment codes for Russian enterprises and individual entrepreneurs in 2021, see the table.
KBK for VAT 2019
| Type of operation | Tax code |
| Sales of goods, services, works in Russia | 182 1 0300 110 |
| Import of products from countries included in the EAEU | 182 1 0400 110 |
| Import of products from other countries not members of the EAEU | 153 1 0400 110 |
Please note that in the codes for penalties and tax fines, only the 14th and 15th characters are changed: “21” for penalties, “30” for fines. All other values are the same as in KBK for the main payment.
KBK VAT penalties 2019
| Type of operation | Tax code |
| Sales of goods, services, works in Russia | 182 1 0300 110 |
| Import of products from countries included in the EAEU | 182 1 0400 110 |
| Import of products from other countries not members of the EAEU | 153 1 0400 110 |
KBK VAT fines 2019
| Type of operation | Tax code |
| Sales of goods, services, works in Russia | 182 1 0300 110 |
| Import of products from countries included in the EAEU | 182 1 0400 110 |
| Import of products from other countries not members of the EAEU | 153 1 0400 110 |
Payment of VAT to the budget
After paying VAT to the budget, based on the bank statement, you need to create a document Write-off from current account transaction type Tax payment . A document can be created based on a Payment Order using the link Enter document debited from current account . PDF
The basic data will be transferred from the Payment order .
Or it can be downloaded from the Client-Bank program or directly from the bank if the 1C: DirectBank service .
It is necessary to pay attention to filling out the fields in the document:
- from – date of tax payment, according to the bank statement;
- In. number and input date – number and date of the payment order;
- Tax - VAT , selected from the Taxes and Contributions directory and affects the automatic completion of the Debit Account ;
- Type of liability – Tax .
- Reflection in accounting : Debit account - 68.02 “Value added tax”;
- Types of payments to the budget - Tax (contributions): accrued / paid .
Postings according to the document
The document generates the posting:
- Dt 68.02 Kt - debt to the budget for VAT decreased by the amount of payment.
